Experience

MUBESKO AFRICA’S SKILLS, KNOWLEDGE AND ESSENTIAL EXPERIENCE

CAPACITY BUILDING

Training of Councillors and Non-Financial Officials in GRAP Compliant Budgeting and AFS Analysis and Interpretation

Mubesko Africa has developed training material to assist the Councillors and Non- Financial officials to understand the impact of GRAP as well as the impact on the municipal budget. During our training we focussed on giving the Councillors and non-financial officials an understanding of the GRAP annual financial statements and how to interpret these financial statements.

We have presented this training to the following municipalities:

Bergrivier Municipality

Khai Ma Municipality

Namakwa District Municipality

Nama Khoi Municipality

Knysna Municipality

Witzenberg Municipality

Joe Gqabi District Municipality

GRAP Training

Since the original version of GAMAP was published in 1997 numerous training courses on the subject have been offered by numerous service providers. Very few of these courses have been of any value to municipalities since they were of a theoretical and not a practical nature.

In 2005 Mubesko Africa’s first practical GRAP training solution, based on our experiences in the field of GRAP implementations, was developed. This original course is updated annually to keep track of all the latest developments in the field of GRAP. This practical course was very successfully presented at the following venues attracting many municipalities:

Saldanha (30 delegates)

Mossel Bay (36 delegates)

Ficksburg (26 delegates)

Upington (10 delegates)

Mossel Bay 2009 (86 delegates)

Kimberley 2010 (40 delegates)

Upington 2010 (48 delegates)

Mossel Bay 2010 (114 delegates)

Mossel Bay 2011 (123 delegates)

Mossel Bay 2012 (86 delegates, only clients invited)

Mossel Bay 2013 (80 delegates)

Mossel Bay 2014 (82 delegates)

Stellenbosch 2015 (68 delegates)

Somerset West IMFO 2013 (85 delegates)

IMFO Johannesburg 2014 (32 delegates)

IMFO Durban 2014 (32 delegates)

IMFO Polokwane (25 delegates)

Northern Cape Provincial Treasury Upington 2014 (40 delegates)

Northern Cape Provincial Treasury Kimberley 2014 (45 delegates)

Kimberley 2012

Office of the Auditor-General, Kimberley (68 delegates)

And on-site at most of our GRAP clients

Since we have been part of the GRAP implementation teams at a large number of municipalities we have a thorough understanding of what is required in terms of compliance with GRAP, IPSAS and IFRS.

Mubesko Africa answered the GRAP conversion and GRAP financial statement related queries received from the Auditor-General at all municipalities for which we prepared or assisted with the preparation of the financial statements. This gave us a thorough understanding of what the Auditor-General requires and how they interpret and apply certain Standards of GRAP and also gave us the opportunity to interact with them and thereby giving us the opportunity build a relationship of interactive participation.

The course aims to provide municipalities with the necessary skills to prepare better GRAP financial statements and thereby improving their management letters and audit reports.

Supply Chain Management Training

Mubesko Africa has presented Supply Chain Management training at the following institutions:

Bergrivier Municipality

West Coast District Municipality

Cape Town International Convention Centre

Cape Agulhas Municipality

ESSENTIAL QUALIFICATIONS AND EXPERIENCE

Four of the members of the Mubesko Africa team are associate members of IMFO and are ex-municipal treasurers.

Two of the team members of Mubesko Africa are Chartered Accountants.

One of Mubesko Africa’s team members is a Professional Engineer registered with the Engineering Council of South Africa (ECSA)

One of the members of Mubesko Africa was appointed to the Accounting Standards Board Public Sector Accounting Forum which focuses on GRAP implementation at all levels of Government and which also consists of members from National Treasury, the Accounting Standards Board, SAICA, the Auditor-General and auditing firms.

GRAP IMPLEMENTATIONS

Current / Previous Involvement with GRAP Implementations

Mubesko Africa has been or is currently involved in the GRAP implementation process of the following municipalities:

Beaufort West Municipality

Bergrivier Municipality (In Consortium with MeyerOtto)

Bitou Municipality

Langeberg Municipality

Cape Agulhas Municipality

Cederberg Municipality (In Consortium with MeyerOtto)

Central Karoo District Municipality

Eden District Municipality (In Consortium with MeyerOtto)

Elundini Municipality (In Consortium with MeyerOtto)

Emahlahleni Municipality (In Consortium with MeyerOtto)

Frances Baard District Municipality

Ga-Segonyana Municipality

Joe Morolong Municipality

John Taolo Gaetsewe District Municipality

Kannaland Municipality (In Consortium with MeyerOtto)

Kareeberg Municipality

Khai Garieb Municipality

Khai Ma Municipality

Knysna Municipality (In Consortium with MeyerOtto)

Langeberg Municipality

Magareng Municipality

Makana Municipality

Maletswai Municipality

Matatiele Municipality

Matzikama Municipality

Mossel Bay Municipality (In Consortium with MeyerOtto)

Namakwa District Municipality

Nama Khoi Municipality

Overberg District Municipality

Oudtshoorn Municipality (In Consortium with MeyerOtto)

Phokwane Municipality

Pixley Ka Seme District Municipality

Prince Albert Municipality (In Consortium with MeyerOtto)

Richtersveld Municipality

Saldanha Bay Municipality

Siyathemba Municipality

Siyancuma Municipality

Sol Plaatje Municipality

Swellendam Municipality (In Consortium with MeyerOtto)

Theewaterskloof Municipality

Tsantsabane Municipality

Tsolwana Municipality

Witzenberg Municipality

Ubuntu Municipality

Joe Gqabi District Municipality (In Consortium with MeyerOtto)

Preparation of GRAP Compliant Fixed Asset Registers

Mubesko Africa has assisted the following municipalities with compilation of GRAP compliant fixed asset registers:

Beaufort West Municipality

Bergrivier Municipality

Cape Agulhas Municipality

Cederberg Municipality

Central Karoo District Municipality

Eden District Municipality

Elundini Municipality

Emahlahleni Municipality

Frances Baard District Municipality

John Taolo Gaetsewe District Municipality

Kareeberg Municipality

Karoo Hoogland Municipality

Khai Ma Municipality

McGregor Museum

Maletswai Municipality

Matzikama Municipality

Mossel Bay Municipality (In Consortium with MeyerOtto)

Namakwa District Municipality

Nama Khoi Municipality

Oudtshoorn Municipality (In Consortium with MeyerOtto)

Overberg District Municipality

Overstrand Municipality

Pixley Ka Seme District Municipality

Prince Albert Municipality

Saldanha Bay Municipality

Senqu Municipality

Siyathemba Municipality

Siyancuma Municipality

Sol Plaatje Municipality

Swellendam Municipality

Witzenberg Municipality

Theewaterskloof Municipality

Ubuntu Municipality

We have also performed or assisted with the infrastructure unbundling and valuation for the following municipalities:

Joe Gqabi District Municipality

Richtersveld Municipality

Cape Agulhas Municipality

Central Karoo District Municipality

Cederberg Municipality

Beaufort West Municipality

Bergrivier Municipality

Hantam Municipality

Matzikama Municipality

Maletswai Municipality

Eden District Municipality

Elundini Municipality

Emalahleni Municipality

Ga-Segonyana Municipality

Khai Ma Municipality

Kannaland Municipality

Kareeberg Municipality

Knysna Municipality

Mossel Bay Municipality

Senqu Municipality

Siyancuma Municipality

Siyathemba Municipality

Sol Plaatje Municipality

Prince Albert Municipality

John Taolo Gaetsewe District Municipality

Witzenberg Municipality

Tsantsabane Municipality

Tsolwana Municipality

Ubuntu Municipality

IMPLEMENTATION OF THE MFMA AND RELATED POLICIES

Mubesko Africa has been responsible for implementing MFMA related policies at the following municipalities and municipal entities:

Matzikama Municipality

Bitou Municipality

Oudtshoorn Municipality

Hessequa Municipality

Prince Albert Municipality

Eden District Municipality

Frances Baard District Municipality

West Coast District Municipality

Mossel Bay Municipality

Central Karoo District Municipality

Beaufort West Municipality

Theewaterskloof Municipality

Cape Agulhas Municipality

Senqu Municipality

Breede River Winelands Municipality

Namakwa District Municipality

Overberg District Municipality

Mubesko Africa has been involved with the implementation of Supply Chain Management procedures at the following municipalities and municipal entities:

Cape Town International Convention Centre

Cape Agulhas Municipality

Bergrivier Municipality

Bitou Municipality

Saldanha Bay Municipality

Namakwa District Municipality

West Coast District Municipality (Training)

Mubesko Africa has been involved with the implementation of the Property Rates Act at the following municipalities:

Matzikama Municipality

Central Karoo District Municipality including the B-municipalities within the district

Mubesko Africa has also presented training on the Property Rates Act on behalf of IMFO for the following regions:

Western Cape

Northern Cape

Free State

MSCOA IMPLEMENTATION

Mubesko Africa has been or is currently involved in the mSCOA implementation process of the following municipalities:

Eden District Municipality

Emalahleni Municipality

Karoo Hoogland Municipality

Knysna Municipality

Nelson Mandela Bay Municipality

Senqu Municipality

Siyancuma Municipality

Swartland Municipality

Camdebo Municipality

Langeberg Municipality

MUNICIPAL BUDGETING

Mubesko Africa has been involved in the implementation of Treasury’s Budget Reforms at the following municipalities:

Beaufort West Municipality

Bergrivier Municipality

Bitou Municipality

Cape Agulhas Municipality

Cederberg Municipality

Central Karoo District Municipality

Eden District Municipality

Emahlahleni Municipality

Joe Gqabi District Municipality

Kannaland Municipality

Kareeberg Municipality

Khai Ma Municipality

Knysna Municipality

Maletswai Municipality

Matzikama Municipality

Namakwa District Municipality

Swellendam Municipality

Oudtshoorn Municipality

Overberg District Municipality

Prince Albert Municipality

Richtersveld Municipality

Saldanha Bay Municipality

Senqu Municipality

Swartland Municipality

Theewaterskloof Municipality

Tsolwana Municipality

West Coast District Municipality

Mubesko Africa’s team has prepared Service Delivery and Budget Implementation Plans for the following municipalities:

Swellendam Municipality

Bergrivier Municipality

Overberg District Municipality

Beaufort West Municipality

Central Karoo District Municipality

Kareeberg Municipality

Khai Ma Municipality

Nama Khoi Municipality

Witzenberg Municipality

Namakwa District Municipality

REMOVAL OF FINANCIAL ACCOUNTING BACKLOGS

We have assisted various municipalities with the removal of accounting backlogs by using our OPCAR (Operation Clean Audit Report) model for own performance measurement. We are proud that we were able to assist 2 municipalities in the 2008/2009 financial year to change their audit opinions from Disclaimers to Unqualified in the first year we became involved with the municipalities.

RISK MANAGEMENT AND INTERNAL CONTROLS

Mubesko Africa has prepared fraud prevention plans for the following municipalities:

Matzikama Municipality

Central Karoo District Municipality

STANDARD OPERATING PROCEDURES

Mubesko Africa has prepared GRAP compliant standard operating procedures for the accounting departments of the following municipalities:

Swellendam Municipality

Cape Town International Convention Centre (Supply Chain Management)

Bergrivier Municipality

Sol Plaatje Municipality (In Consortium with MeyerOtto)

Gariep Municipality

Beaufort West Municipality (In Consortium with MeyerOtto)

Witzenberg Municipality

TEMPORARY PLACEMENT

We have assisted the following municipalities with the filling of temporary vacant positions by Mubesko Africa staff members:

Bitou Municipality

Joe Gqabi District Municipality

Cape Town International Convention Centre

Central Karoo District Municipality

Gariep Municipality

Knysna Municipality

Matzikama Municipality

Oudtshoorn Municipality

Overberg District Municipality

Swellendam Municipality

Witzenberg Municipality

TURNAROUND STRATEGIES

Mubesko Africa was appointed by the Swartland Municipality, funded and on behalf of the Provincial Treasury, to develop a set of financial performance indicators for local government. This tool is being used to identify financial problems and to strategise accordingly. It is currently being implemented by Theewaterskloof Municipality.

Mubesko Africa also evaluated and reported on financial performance for the following municipalities:

Cape Agulhas Municipality

Gariep Municipality

Knysna Municipality

Theewaterskloof Municipality

Maletswai Municipality

Swartland Municipality

VAT SUPPORT

Mubesko Africa have skilled Chartered Accountants that assist municipalities with VAT matters. One of our staff members is a member of SAICA’s Southern Region Tax Committee. We provide VAT services to the following municipalities: